Please remember that you must claim the state sales tax refund (TABOR refund) when filing your state income tax return. If you claimed a 2023 refund, the TABOR refund will be combined and issued out with your refund. Unlike the 2022 Colorado cashback, no separate check will be issued. 


DR 0348P - Remediation of Contaminated Land Credit Pass Through Schedule


Partnerships and S corporations must complete this form to report the amount of credit allocated to each partner or shareholder. These amounts must be reported to each partner or shareholder on line 33 of the Colorado K-1 (DR 0106K). Report the amounts allocated to nonresident partners or shareholders included in a composite return on DR 0349 (in addition to this form and DR 0106K). Do not complete this form for credit passing through a disregarded entity. List the disregarded entity parenthetically with the filing taxpayer on form DR 0349.